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CPA Government & Nonprofit Report articles from September 2003

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CPA Government & Nonprofit Report archives from September 2003

Yellow Book finally arrives after lengthy delay.
September 1, 2003... Well, it is finally here--sort of. After waiting nearly 18 months since the Exposure Draft (ED) was issued, we finally have a revised Yellow Book, or as it is more formally titled Government Auditing Standards. You can download the...

Editor's note.(Editorial)
September 1, 2003... We finally have a new 2003 Yellow Book. After waiting for many months, the GAO has issued its 2003 revision of the Yellow Book. There are many changes that have been analyzed in this issue. The pre-publication Yellow Book can be downloaded at...

Agreed-upon procedure engagements.
September 1, 2003... An agreed-upon procedure engagement is one type of engagement in which the practitioner issues a report to a client on findings based on specific procedures performed on the subject matter. In this engagement, the client (and other parties)...